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Kapitalmarktorientierte Rechnungslegung
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Dieses Buch vermittelt anschaulich die Ziele von Finanzberichten und die damit verknpften Eigenschaften von Rechnungslegungssystemen. Dazu erlutert der Autor ausfhrlich die wichtigsten Informationsinstrumente (Bilanz, GuV, OCI, Anhang etc.) und ihre Kapitalmarktrelevanz. Am Beispiel des Fair Value Accounting wird dies erlutert. Der Leser erhlt Antworten auf die Fragen, wie die Qualitt der Rechnungslegung gemessen werden kann bzw. von welchen Faktoren sie abhngt. Ausfhrlich wird auf Branchenbesonderheiten von Immobilienunternehmen eingegangen.
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